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Engagment with HMRC and other policy makers

We have had a number of recent interactions with HMRC including:

We have had a number of meetings including:

The summer Budget announced proposals to extend the ‘use and enjoyment’ rules to prevent VAT avoidance.

We have been asked to consider the application of the rules regarding ‘pre-registration VAT’ on assets held when a business is first registered.

A majority government, a radical new leader of the opposition, a new third party at Westminster, a new First Minister of Scotland. A lot has changed in British politics over the past year.

Every five years, or so, when the nation is about to go to the polls, politicians appear to become interested again in the question: ‘Should we really care about public attitudes to tax?’ Although

The CIOT and ATT responded to HMRC’s ‘Call for evidence into the use of Deeds of Variation for tax purposes’.

Hidden at the back of the summer Budget is a brief announcement of a consultation on cutting business rates for local newspapers.

It is little over a year since the formal launch of social investment tax relief (SITR) in FA 2014, which introduced ITA 2007 Pt 5B and ss 255A–E and TCGA 1992 Sch 8B.

In recent months we have received numerous reports from our members of continuing and excessive delays in the time it takes for HMRC’s option to tax national unit to respond to notifications.